The release of more than 13 million financial and tax documents known as the “Paradise Papers” show that the Panama Papers last year and LuxLeaks in 2014 were just the tip of the tax avoidance iceberg. It also shows that governments have not learnt their lesson and taken action.

Both the OECD and G20 made recommendations several years ago that would have increased transparency of corporate taxes, and extensive research shows that this is effective in limiting corporate tax avoidance. Recently, we also recommended to a Senate committee that the government limit the use of some financial products that can be re-purposed for tax avoidance.

The Paradise Papers detail the complex offshore financial and tax activities of celebrities, politicians, world leaders, and more than 100 multinational entities. Here are three things that could help curb the problem.

1) Require public disclosure of tax affairs

The first strategy is to require the public disclosure of country by country reporting of company tax affairs (CbCR). This idea comes out of the OECD’s action plan on Base Erosion and Profit Shifting (BEPS). It would increase tax transparency by requiring corporations to make specific disclosures on the tax paid in different countries, by project and region.

Doing so would allow any interested party to observe and understand how corporations transfer profits from high to low tax jurisdictions. With such specific information it would more difficult for companies to hide their tax affairs and provide impetus and justification for the public to pressure tax avoiders.

This idea was strongly opposed by the majority of multinational entities’ in most countries on the basis of commercial sensitivity of the information, the compliance burden, and that it might distort the view of a company’s true contribution to an economy. However, such argument is spurious as large corporations already have sophisticated systems in place that are capable of producing this information.

Nevertheless, some European countries (notably the United Kingdom and France) do require that large multinational companies publicly disclose their tax affairs, country by country.

The laws in the United Kingdom fostered a 2010 campaign that named and shamed companies who were not disclosing subsidiaries in tax havens. That campaign made the UK authorities tighten disclosure requirements, and after companies started disclosing their tax haven subsidiaries they became less tax aggressive.

Unfortunately, there is no similar mechanism in Australia for the provision of information to the public to pressure corporations that avoid taxes.

2) Create a register of who benefits

The next idea comes from the G20, and is to set up a public register of beneficial ownership (in other words, who owns the companies).

Earlier this year the Australian Treasury released a consultation paper looking at this idea. At the time, Minister for Revenue and Financial Services Kelly O’Dwyer noted that:

Improving transparency around who owns, controls, and benefits from companies will assist with preventing the misuse of companies for illicit activities including tax evasion, money laundering, bribery, corruption, and terrorism financing.

However, the policy is still at the consultation stage.

Interestingly, a recent comment by ATO Commissioner Chris Jordan seems to both support and dismiss a public register.

A register of beneficial ownership is just, you know, what someone says someone else owns so, you know, it could be good but it could be just a lot of ‘stuff’ that doesn’t really help us.

The United Kingdom has set up a beneficial ownership register, but it is too early to know what the impact has been.

3) Limit some financial products

A third strategy is one we presented to a Senate committee and might have tackled some of what the multinational conglomerate Glencore was alleged to have been doing in the Paradise Papers.

However, these instruments may also be used by multinationals to avoid tax, by shifting profits between subsidiaries in different countries. Unfortunately, it is very difficult to determine whether these instruments are being used for legitimate purposes or for avoiding tax. Our proposal is to prohibit or limit their use, as has been done in Hong Kong.

Hong Kong is a special case, as it has a very low tax rate, but some form of this policy might be adopted in Australia and elsewhere.

With three large leaks, spanning a number of years, Australians have a right to ask why the problem of tax avoidance seems to be stagnating, if not getting worse.

Perhaps the hackers who leak these documents are getting better. But the likely answer is that it is the result of inaction by governments around the world, and Australia in particular.

Recommendations from the OECD, G20, and even our submission to a Senate inquiry show there are ideas out there to solve some of these issues. And countries such as the United Kingdom, Hong Kong and France have made efforts to increase public transparency of corporate tax affairs and limit the use of certain financial instruments.

The research from these countries show that these proposals can be successful if enacted.

In the end, failure to cut down on tax avoidance is not due to a lack of proposals. The failure to enact these proposals feeds into the distrust of all governments as they don’t appear to be doing a very good job at limiting tax avoidance.

The following articles are the first two in a series concerning the very difficult task of controlling social media and the various social networks/web applications that you use. There are of course various strategies that can be used and usually some customised form that suits your own situation is generally the way to go. I find myself constantly adapting what I do to meet my current situation. Sometimes the strategy works for a while before breaking down, while at other times the strategy doesn’t appear to get me too far at all.

Perhaps what is outlined in the various articles below will be a help to you. Some of what is mentioned in the articles are strategies I already use and that sucessfully, but not owning a smartphone means I am limited to using various web applications and strategies, so they won’t all work for me.

ISTANBUL, December 31 (CDN) — Nearly 50 Muslim members of a community in northern Algeria blocked Christians from holding a Christmas service on Saturday (Dec. 26) to protest a new church building in their neighborhood.

As Algerian Christian converts gathered for their weekly meeting and Christmas celebration that morning, they were confronted by protestors barring the doors of their church building. Tafat Church is located in Tizi-Ouzou, a city 100 kilometers (62 miles) east of the Algerian capital, Algiers. Established five years ago, the church belongs to the Protestant Church of Algeria (EPA). Until recently it met in a small rented building. In November it opened its doors in a new location to accommodate the growing needs of its nearly 350 congregants.

The local residents protesting were reportedly irritated at finding that a church building with many visitors from outside the area had opened near their houses, according to an El Watan report on Sunday (Dec. 27). The daily newspaper highlighted that the residents feared their youth would be lured to the church with promises of money or cell phones.

“This land is the land of Islam! Go pray somewhere else,” some of the protestors said, according to El Watan. Protestors also reportedly threatened to kill the church pastor.

The protestors stayed outside the church until Monday (Dec. 28), and that evening some of them broke into the new building and stole the church microphones and speakers, according to the pastor, Mustafa Krireche. As of yesterday (Dec. 30) the church building’s electricity was cut.

One of Algeria’s Christian leaders, Youssef Ourahmane, said he could not recall another display of such outrage from Algerians against Christians.

“It was shocking, and it was the first time to my knowledge that this happened,” said Ourahmane. “And there weren’t just a few people, but 50. That’s quite a big number … the thing that happened on Saturday was a little unusual for Algeria and for the believers as well.”

A few weeks before the Saturday incident, local residents signed a petition saying they did not want the church to operate near their homes and wanted it to be closed. Local authorities presented it to the church, but Ourahmane said the fellowship, which is legally authorized to exist under the EPA, does not plan to respond to it.

On Saturday church leaders called police, who arrived at the scene and told the Christians to go away so they could talk to the protestors, whom they did not evacuate from the premises, according to local news website Kabyles.net. The story Kabyles.net published on Sunday was entitled, “Islamic tolerance in action at Tizi-Ouzou.”

“In that area where the church is located, I’m sure the people have noticed something happening,” said Ourahmane. “Having hundreds of Christians coming to meet and different activities in the week, this is very difficult for Muslims to see happening there next door, and especially having all these Muslim converts. This is the problem.”

A local Muslim from the neighborhood explained that residents had protested construction of the church building in a residential area, according to El Watan.

“What’s happening over there is a shame and an offense to Muslims,” he told El Watan. “We found an old woman kissing a cross … they could offer money or mobile phones to students to win their sympathies and sign them up. We won’t let them exercise their faith even if they have authorization. There’s a mosque for those who want to pray to God. This is the land of Islam.”

Behind the Scenes

Ourahmane said he believes that Islamists, and maybe even the government, were behind the protests.

“Maybe this is a new tactic they are trying to use to prevent churches from meeting,” he said. “Instead of coming by force and closing the church, the local police use the Muslim fundamentalists. That’s my analysis, anyhow.”

In February 2008 the government applied measures to better control non-Muslim groups through Ordinance 06-03. Authorities ordered the closure of 26 churches in the Kabylie region, both buildings and house churches, maintaining that they were not registered under the ordinance.

Despite efforts to comply with the ordinance, many Christian groups indicated they were blocked by lack of information, bureaucratic processes or resistance to their applications, according to this year’s International Religious Freedom Report by the U.S. Department of State. None of the churches have closed since then, but their status continues to remain questionable and only valid through registration with the EPA.

“If we have the right to exercise our faith, let them tell us so,” Pastor Krireche told El Watan. “If the authorities want to dissolve our association through legal means, let them do so.”

Recent growth of the church in Algeria is difficult for Muslims to accept, according to Ourahmane, despite public discourse among the nation’s intellectuals advocating for religious freedoms. Unofficial estimates of Christians and Jews combined range from 12,000 to 40,000, according to the state department report. Local leaders believe the number of Algerian Christians could be as many as 65,000.

Increasing numbers of people who come from Islam are like a stab for the Muslim community, said Ourahmane.

“It’s hard for them to accept that hundreds of Christians gather to worship every week,” he said. “It’s not easy. There are no words to explain it. It’s like a knife and you see someone bleeding … They see the church as a danger to Algerian culture.”

The Algerian government has the responsibility to face up to the changing face of its country and to grant Christians the freedom to meet and worship, said Ourahmane.

“The local authorities and especially the Algerian government need to be challenged in this all the time,” he said. “They have to be challenged: ‘Don’t you recognize the situation here?’ I mean we’re talking of tens of thousands of believers, not just a few.”

There are around 64 churches in the Kabylie region, where most Algerian Christians live, as well as house groups, according to Ourahmane. The Kabylie region is populated by Berbers, an indigenous people of North Africa.

“There are lots of healings and deliverance, and people are experiencing new things in their life,” Ourahmane said of the Algerian churches. “They are finding hope in Christ which they have never experienced before.”

There are half a dozen court cases against churches and Christians. None of these have been resolved, frozen in Algeria’s courts.

False Accusations

In ongoing negative media coverage of Christians, last month Algerian newspaper Echorouk published a story claiming that the former president of the EPA, who was deported in 2008, had returned to Algeria to visit churches, give advice and give them financial aid.

The report stated that the former EPA president, Hugh Johnson, was known for his evangelism and warned readers of his evangelizing “strategies.”

Yesterday Johnson told Compass by telephone that the report was pure fabrication, and that he has not set foot in Algeria since he was deported.

Johnson’s lawyers are still trying to appeal his case in Algerian courts.

This year church groups stated that the government denied the visa applications of some religious workers, citing the government ban on proselytizing, according to the state department report.

Freed on bail, Naveed Masih on trial for killing Muslim in Islamist attack on Gojra.

LAHORE, Pakistan, December 29 (CDN) — A Pakistani Christian accused of killing a Muslim during the Aug. 1 Islamist attack on Christians in Gojra said he was arrested and tortured only because he was a key witness of the mob assault that left at least seven Christians burned to death.

Naveed Masih, released on bail on Wednesday (Dec. 23), told Compass that several Muslims have offered him large amounts of money to alter his testimony regarding the assault in Gojra, 50 kilometers (31 miles) from Faisalabad in Punjab Province. The mob attack, prompted by calls from Muslim clerics spreading a false rumor of “blasphemy” of the Quran, included banned Islamic terrorist groups and resulted in the looting of more than 100 houses and the burning of 50 of them; at least 19 people were injured.

Masih said one of the Muslims accused in the attack, Qadir Awan, approached him at an early court hearing and invited him to come to his house to strike a cash-for-testimony deal.

“He said that I could make lots of money because I was the witness of the ransacking, but I feared God,” the 32-year-old Masih said. “Because I was not prepared to take money, he had me implicated in the counter-charges.”

He said that several other Muslims contacted him in jail to tell him that they could help him.

“I told them that my brothers and sisters in Pakistan and abroad are more than enough to help me,” he said. “I said, ‘You take care of yourself – you people beg our brothers and sisters in the United States for aid and financial assistance to run the country, how is it that you can help me?’”

Fearing for his life now that he is out on bail, Masih said he has asked several organizations for assistance and, assuming he is acquitted, eventually for safe passage out of Pakistan.

“I would not be left alive if I live here in Pakistan,” he said.

In counter-charges filed as a cover for accused Muslims after Christians filed charges, he said, 129 people including Bishop of Gojra John Samuel were accused in a First Information Report (FIR), yet only Masih and his brother Nauman Masih were arrested. The Faisalabad Anti-Terrorism Court released the 25-year-old Nauman Masih on bail in October.

The Lahore High Court granted bail to Naveed Masih last week after the Faisalabad Anti-Terrorism Court had denied it to him in October. Naveed Masih is accused of killing one of the assailants in the Gojra attacks, Muhammad Asif. He is said to have fired warning shots from a rooftop into the air and at the feet of the approaching Muslim mob to try to disperse them, but both brothers deny using any weapons.

The brothers gave shelter to 300 people during the attacks; they were arrested in early September initially for “rioting with deadly weapons and spreading terror with firing.”

Naveed Masih said police knew the counter-charges filed by Muslims nearly two months after the Aug. 1 attack were entirely concocted, but that they arrested and tortured him anyway.

“When I was arrested, the policemen said, ‘Catch this choohra [a racial slur typically used against Punjabi Christians],’” he told Compass. “They asked me which organization I belonged to, what my mission was and who had sent me on this mission.”

Authorities beat him the first several days in jail, he said.

“They blindfolded me and hung me in a dark well, and sometimes I hung all night upside down without clothes,” he said. “They also kept me hungry and tried to force me to confess that some religious organization funded me to fire a weapon and instigate Muslims.”

Trial Strategies

Akbar Munawar Durrani, an attorney for the Centre for Legal Aid Assistance and Settlement, said that the prosecutor in the trial has told the court that Christians were the ones who instigated Muslims by firing weapons, and that for this reason Asif died.

“I told the court,” Durrani said, “that it is strange that two days before the Aug. 1 incident, dozens of houses of Christians were burned in [nearby] Korian village, and then in this incident of Aug. 1 more than 100 houses of Christians were burned, and the prosecution keeps trumpeting this claim that Christians were the aggressors.”

Durrani said that when Lahore High Court Chief Justice Khawaja Sharif asked Investigation Officer Muhammad Aslam about his findings, Aslam told the court that if Christians hadn’t provoked Muslims then nothing would have happened. The judge asked Aslam how many Christians and how many Muslims died, Durrani said, to which the officer replied one Muslim and eight Christians.

“Still you say that Christians were the aggressors,” the judge told Aslam in a reprimanding tone.

Durrani, an executive member of the Supreme Court Bar Association, said he told the court that Masih was implicated in the killing of Asif only because he was one of two witnesses in the FIR filed against the Muslims. If Masih hadn’t defended Christians that day, he told the court, then the Christian Colony in Gojra would have suffered much more harm.

Masih said that he had learned that during the Aug. 1 attack, a member of the banned terrorist group Sipah-e-Sahaba stopped the motorbike he was riding, took gas out of it and set houses on fire.

Nauman Masih has told Compass that of the 17 Muslims named in the FIR on the Aug. 1 attack, only one, Abdul Khalid Kashmiri, was in jail. Kashmiri has offered 1 million rupees (US$12,500) if the Christian complainants would withdraw the case, he added.

The rest of the Muslim assailants are still at large, and sources said police have no intention of arresting them.

Naveed Masih said he learned that even before he was sent to jail, inmates were murmuring that he had killed a Muslim during the mob attack.

“I told them that they only talked about the Muslim who actually came to attack and got killed, but they never mentioned eight Christians who had died during that rampage,” he said. “‘Christians are also human beings,’ I told them, ‘why don’t you count those who were killed by Muslims?’”

He said Muslim inmates often asked him “nonsense questions,” but that he always answered them sensibly.

“I am sure that the Holy Spirit helped me answering them, because once they had asked any such questions, then they never again raised such questions,” he said.

Masih said police stopped torturing him after the first several days in jail. He said he continually prayed for God to free him, as well as for all Christians who supported him and his brother through their ordeal.

Devastating cyclones, bitter ethnic wars, and human rights abuses have all had a part in contributing to the poverty and spiritual darkness that characterizes Mynamar, which was formerly known as Burma, reports Michael Ireland, chief correspondent, ASSIST News Service.

Despite this opposition, the church in Burma is gaining ground against principalities, powers, rulers of darkness and spiritual wickedness in high places, according to a report from Christian Aid.

Christian Aid assists a number of ministries in Burma, which remain unnamed for their security, who submitted the following reports concerning their various strategies for spreading the gospel.

Faith with Works

“I am conducting meetings with the churches, pastors, and workers, exhorting them to stand firm in the faith,” said one ministry leader.

“These are fiery times for testing their faith. The government has put high restrictions on work among the cyclone victims. They presume that what we are doing is for political purposes. (Even Buddhist monks and laymen, interested in helping victims, are being persecuted. Some were caught and sentenced to very long jail terms — 45 to 65 years!).”

Local church planted by native missionaries

“Because of your faithful and consistent support, my workers and I were able to reach 300 Buddhists. We shared about the last days and distributed tracts among them. In another area we were able to distribute rice and used clothing, as well as medicine for the elderly and ailing. This particular tribe lives in a secluded area, so we were able to preach the gospel,” said another leader.

“The mobile clinic you helped open allowed us to treat 1,130 patients. Many of them were elderly, who shed tears of joy. They were so grateful for this display of Christian love.”

Bible Teaching and Training

Yet another brother, who leads a teaching ministry, remembers a time when confusion arose among the churches in Burma due to a lack of theological training.

“This was in the 70’s and even though a revival swept through the country, there were no reputable Bible schools. Church leaders of that era left the country and enrolled in schools in other areas of the world. When they completed their studies, they returned to Burma to launch an indigenous ministry.”

He added: “We began with only four faculty members and 77 students our first year. But despite opposition to the Bible, the Lord, and Christians in general, this ministry is going forward. With help received from Christian Aid recently, we were able to assist 20 more Bible students from the scholarship fund. We also have a Bible correspondence course available for those wanting to learn more about Jesus, or who find it difficult to leave their current ministry for an extended period.”

Church Planting meets needs, builds relationships

“Week-long evangelistic camp meetings in remote towns and villages are held wherever the Lord opens the door,” says another ministry leader.

“Relationships are built by providing for some of their needs, such as food, medicine, and nursing care. The Word is preached and Bibles are given out. When our evangelistic team leaves the village, we leave behind a church planter. In time he will disciple a vessel chosen from the tribe to become the church leader. This new disciple is then brought back to our training center for three months of training. When he returns to his village, he will take over as pastor. Our original worker is then ‘rotated’ into another un-reached area,” explains another Burmese leader.

Christian Aid says that while much has been accomplished, much needs to be done.

The ministry explains: “Many people who survived the cyclone are still without adequate shelter or other basic necessities. More follow-up is needed in the remote villages where the gospel has been heard for the first time. Income generating projects, such as raising pigs or ducks, will help the people re-establish their lives. (Businesses that were destroyed during the cyclone are no longer a source of income.)”

“Please continue to pray for our ministry,” writes Brother G. “My most pressing goal is to witness in every nook and corner of our country before the imminent return of our Lord Jesus.”

Christian Aid seeks to establish a witness f our Lord Jesus Christ among unreached people groups by assisting highly effective native missionaries who already know the language and culture and are getting the job done for less cost.